Akmenika: Jurnal Akuntansi dan Manajemen最新文献_第3页

Keberadaan Bisnis Waralaba Berkaitan Dengan HAKI yang Dimiliki Oleh Pihak Pemberi Waralaba Pada Umkm (Di Kota Yogyakarta) 特许经营权存在于日惹的Umkm分销商所拥有的知识产权

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-04-29 DOI: 10.31316/akmenika.v16i1.167

Siti Sumartiah

{"title":"Keberadaan Bisnis Waralaba Berkaitan Dengan HAKI yang Dimiliki Oleh Pihak Pemberi Waralaba Pada Umkm (Di Kota Yogyakarta)","authors":"Siti Sumartiah","doi":"10.31316/akmenika.v16i1.167","DOIUrl":"https://doi.org/10.31316/akmenika.v16i1.167","url":null,"abstract":"One form of development and expansion of business by using the Franchise system, so rapidly growing supported business expanding increasingly varied. Business approach through Franchise system is one of the strategy of empowering SME to develop business and improve SME in the future. Based on the description of the above mentioned background, it can be formulated the following issues: how the Franchise business regulatory system in the aspect of the agreement / contract, how the form of legal protection terwaralaba and how the efforts undertaken by SMEs as perpetrators of the Franchise in resolving disputes arising from the implementation Franchise agreement In connection with the development and protection of SME business as stipulated through Law No.20 Year 2009 on Small Business which stated that the government intends to seek and empower SMEs in order to compete in facing free trade. The empowerment of MSMEs is done through Partnership program as outlined in PP No.44 of 1997. From the existing Franchise contract, we can see the role of Franchise in arrangement of agreement / contract on Franchise business. But in practice the arrangement of agreement arrangements is more dominant by Franchisors who override the interests of Franchise recipients.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132880734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Kesetiaan Merek Vs Perilaku Berpindah: Apakah Kecenderungan Untuk Berpindah, Persepsi Kemudahan Penggunaan, Dan Persepsi Resiko Mampu Membentuk Perilaku? 品牌忠诚度与移动行为:移动倾向、使用易感和风险感知是否能够形成行为?

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-04-29 DOI: 10.31316/AKMENIKA.V16I1.164

Nonik Kusuma Ningrum

{"title":"Kesetiaan Merek Vs Perilaku Berpindah: Apakah Kecenderungan Untuk Berpindah, Persepsi Kemudahan Penggunaan, Dan Persepsi Resiko Mampu Membentuk Perilaku?","authors":"Nonik Kusuma Ningrum","doi":"10.31316/AKMENIKA.V16I1.164","DOIUrl":"https://doi.org/10.31316/AKMENIKA.V16I1.164","url":null,"abstract":"AbstractPurpose - This study is aimed to examine the effect of propensity to switch, perceived ease of use, and perceived risk on brand loyalty and switching behavior.Design/methodology/approach - Utilizing purposive random sampling, a number of 100 customers of 36 brands of 12 product categories were asked to fill in the questionnaire as primary survey data. To analyze the measurement model, structural model, and the good fit model, this study made use of the structural equation model.Findings - Propensity to switch significantly positive affects brand loyalty and switching behavior; whereas perceived of ease of use significantly positive affects brand loyalty and significantly negative affects switching behavior; and perceived risk significantly negative affects brand loyalty and significantly positive affects switching behaviorResearch limitation - A more numbers of respondents and more variations of respondents’ background should be considered for future study. A propensity to be a loyal customer variable should also be added in the model.Originality/value - This study takes a look at two different points of views of customer behaviors, those are customers who remain to stay with one brand and those are who always seek for something new and keep switching.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127168044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Faktor yang Mempengaruhi Tingkat Kepercayaan Penggunaan FinTech pada UMKM Dengan Menggunakan Technology Acceptance Model (TAM) 利用技术接受模型（TAM）分析影响中小微企业使用金融科技信任度的因素

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-04-29 DOI: 10.31316/akmenika.v16i1.166

S. Suyanto, T. Kurniawan

{"title":"Faktor yang Mempengaruhi Tingkat Kepercayaan Penggunaan FinTech pada UMKM Dengan Menggunakan Technology Acceptance Model (TAM)","authors":"S. Suyanto, T. Kurniawan","doi":"10.31316/akmenika.v16i1.166","DOIUrl":"https://doi.org/10.31316/akmenika.v16i1.166","url":null,"abstract":"In recent years there have been alternative technology-based capital sources called FinTech, some MSMEs have begun using FinTech as an alternative source of capital, but several other MSMEs have chosen not to use FinTech because of risks such as data confidentiality, hacker attacks and fraud. This study aims to analyze the influential factors for MSMEs in utilizing technology-based FinTech as an alternative source of capital by using the technology acceptance model (TAM) by Davis by using random purposive sampling. This study shows that Ability to Use Computers (CSE), does not affect the Perception of Use (POU) on FinTech Software. The ability to use computers (CSE) has a positive effect on the Perception of Ease of Use (PEU) on FinTech Software. Perception of Ease of Use (PEU) Has a Positive Effect on the Perception of Use (POU) of FinTech Software. Perception of Use (POU) Has Positive Impact on User Attitudes (ATU) of FinTech Software. Perception of Ease of Use (PEU) does not affect the User Attitude (ATU) of FinTech Software. User Attitude (ATU) FinTech Software Has a Positive Effect on Behavior Interest (BEI). Interest in behavior (BEI) does not affect the actual use (ACU) of FinTech Software.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134310674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 25

Faktor yang Mempengaruhi Minat Pembelian Produk Secara Online Menggunakan Facebook Berdasarkan Technology Acceptance Model Dan Theory Of Planned Behavior (Studi Kasus Pada Mahasiswa Di Kota Yogyakarta) 基于日惹学生案例研究技术模型和理论，影响在线产品购买兴趣的因素

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-04-29 DOI: 10.31316/AKMENIKA.V16I1.169

Jajuk Herawati

{"title":"Faktor yang Mempengaruhi Minat Pembelian Produk Secara Online Menggunakan Facebook Berdasarkan Technology Acceptance Model Dan Theory Of Planned Behavior (Studi Kasus Pada Mahasiswa Di Kota Yogyakarta)","authors":"Jajuk Herawati","doi":"10.31316/AKMENIKA.V16I1.169","DOIUrl":"https://doi.org/10.31316/AKMENIKA.V16I1.169","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh sikap, norma-norma subyektif, kontrol perilaku, dan kegunaan pada minat menggunakan FB untuk pembelian online. Selain itu juga pengaruh kegunaan pada sikap, dan pengaruh kemudahan penggunaan pada sikap. Penelitian dilakukan di kota Yogyakarta pada bulan Juni 2018. Sampel yang digunakan dalam penelitian (yang mengembalikan kuesioner dengan isian lengkap) sebanyak 114 orang mahasiswa, yang diambil secara purposive sampling. Metode analisis data yang digunakan untuk menguji hipotesis penelitian adalah analisis jalur (path analysis). Hasil penelitian ini menunjukkan: (1) Sikap terhadap penggunaan FB berpengaruh positif dan signifikan pada minat menggunakan FB untuk pembelian online; (2) Norma-norma subyektif berpengaruh positif dan signifikan pada minat menggunakan FB untuk pembelian online; (3) Kontrol perilaku berpengaruh positif dan signifikan pada minat menggunakan FB untuk pembelian online; (4) Kegunaan berpengaruh positif dan signifikan pada minat menggunakan FB untuk pembelian online; (5) Kegunaan berpengaruh positif dan signifikan pada Sikap terhadap penggunaan FB; (6) Kemudahan penggunaan berpengaruh positif dan signifikan pada Sikap terhadap penggunaan FB.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115616301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Analisis Faktor-Faktor yang Mempengaruhi Pengukuran Pengungkapan Corporate Social Responsibility (CSR) Perbankan Syariah Berdasarkan Indeks Islamic Social Reporting (ISR)

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-04-29 DOI: 10.31316/akmenika.v16i1.165

Susi Astuti

{"title":"Analisis Faktor-Faktor yang Mempengaruhi Pengukuran Pengungkapan Corporate Social Responsibility (CSR) Perbankan Syariah Berdasarkan Indeks Islamic Social Reporting (ISR)","authors":"Susi Astuti","doi":"10.31316/akmenika.v16i1.165","DOIUrl":"https://doi.org/10.31316/akmenika.v16i1.165","url":null,"abstract":"The Corporate Social Responsibility (CSR) program is an investment for companies for the growth and sustainability of the company and is no longer seen as a cost center but as a means to become a profit center.The implementation of CSR in banking industry has the goal of making CSR as one of the companies to regulate their business not only for the benefit of shareholders but for other stakeholders. In addition, Corporate Social Responsibility (CSR) is also a challenge to maintain the company's reputation in the community.The issue of Corporate Social Responsibility (CSR) sticking out along with the development of a banking sector related to the need for disclosure of social responsibility in Islamic banking today, is widely discussed about the Islamic Social Reporting Index (ISR index). The ISR index contains compilation of standard items of CSR set by AAOIFI which were further developed by researchers regarding CSR items that should be disclosed by an Islamic entity. The Islamic Social Reporting (ISR) index is believed to be the initial benchmark in terms of disclosure standards for Corporate Social Responsibility (CSR) that are in accordance with the Islamic perspective. This research was conducted on Islamic banks in the Middle East region whose annual reports were announced through banking sites using a sample of Islamic bank annual reports published during the period 2015-2017.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126084043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 9

Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017) 独立审计师、审计质量、利润管理和独立银行专员对财务报表完整性的影响(2014-2017年上市银行案例研究)

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-04-29 DOI: 10.31316/akmenika.v16i1.168

Sri Ayem, Dewi Yuliana

引用次数: 11